Explanatory note

These Regulations amend the Valuation Tribunal for Wales Regulations 2010 (“the Tribunal Regulations”) that establish the Valuation Tribunal for Wales and make provision about its membership, administration and procedures.

The amendments take account of the introduction of local council tax reduction schemes made by billing authorities in accordance with the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 or that apply in default by virtue of paragraph 6(1)(e) of Schedule 1B to the Local Government Finance Act 1992 (“the 1992 Act”).

Under section 16 of the 1992 Act, a person may appeal to the Valuation Tribunal for Wales (“the Tribunal”) if that person is aggrieved by a decision made by a billing authority about the amount of council tax that is payable. These Regulations amend the Tribunal Regulations so that the Tribunal may deal with appeals in relation to council tax reduction schemes.

Regulation 2(2), (8) and (9) amends the Tribunal Regulations to provide for the minimum and maximum number of members that may be appointed to the Tribunal.

Regulation 2(3) to (7) amends Part 5 of the Tribunal Regulations that relates to appeals made in respect of council tax. Regulation 2(4) amends the regulation that sets out the information that must be provided to the Tribunal on an application for a council tax appeal. Regulation 2(5) enables the Tribunal to strike out an appeal where a billing authority has awarded the maximum possible reduction in council tax under its council tax reduction scheme or under the scheme that applies in default.

Regulation 2(6) amends the Tribunal Regulations so that information supplied in pursuance of regulations made under section 131 of the Welfare Reform Act 2012 is admissible as evidence before the Tribunal in council tax appeals.

Regulation 2(7) amends the Tribunal Regulations to enable the Tribunal to conduct hearings relating to council tax in private where it is in the interests of justice to do so.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations and a copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ.